Nghị định 122/2020/ND-CP

Decree No. 122/2020/ND-CP dated October 15, 2020 on single-window cooperation in processing applications for registration of enterprises, branches, representative offices; employee declaration; social insurance participant number; use of invoices by enterprises

Nội dung toàn văn Decree 122/2020/ND-CP single-window cooperation in processing applications for registration of enterprises

THE GOVERNMENT -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ----------------
No. 122/2020/NĐ-CP	Hanoi, October 15, 2020

DECREE

SINGLE-WINDOW COOPERATION IN PROCESSING APPLICATIONS FOR REGISTRATION OF ENTERPRISES, BRANCHES, REPRESENTATIVE OFFICES; DECLARATION OF PERSONNEL; SOCIAL INSURANCE PARTICIPATION; USE OF INVOICES BY ENTERPRISES

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Enterprises dated November 26, 2014;

Pursuant to the Labor Code dated June 18, 2012;

Pursuant to the Law on Social Insurance dated November 20, 2014;

Pursuant to the Law on Health insurance dated November 14, 2008;

Pursuant to the Law on amendments to the Law on Health insurance dated June 13, 2014;

Pursuant to the Labor on Employments dated November 16, 2013;

Pursuant to the Law on Labour Hygiene and Safety dated June 25, 2015;

Pursuant to the Law on Tax administration dated June 13, 2019;

At the request of the Minister of Planning and Investment;

The Government promulgates a Decree on single-window cooperation in processing applications for registration of enterprises, branches, representative offices; employee declaration; social insurance participant number; use of invoices by enterprises.

Article 1. Scope

1. This Decree provides for mechanism for single-window cooperation between regulatory bodies in processing enterprises’ applications for registration of enterprises, branches, representative offices; employee declaration; social insurance participant number; use of invoices by enterprises

2. Enterprises, branches, representative offices that need to change relevant information after their establishment shall register with or notice the changes to business registration authorities, social insurance authorities, tax authorities as prescribed by law.

Article 2. Regulated entities

The following entities are regulated by this Decree:

1. Founders of enterprises; enterprises applying for registration of branches or representative offices in accordance with the Law on Enterprises;

2. Provincial business registration authorities prescribed by the Law on Enterprises and its guiding documents;

3. Labor authorities prescribed by the Labor Code;

4. Social insurance authorities prescribed by the Law on Social Insurance;

5. Tax authorities prescribed by the Law on Tax administration;

6. Organizations and individuals involved in single-window cooperation in processing applications for registration of enterprises, branches, representative offices; employee declaration; social insurance participant number; use of invoices by enterprises.

Article 3. Rules for single-window cooperation among regulatory bodies

1. Business registration authorities shall receive applications and respond to applicants for registration of enterprises, branches, representative offices, employee declaration, social insurance participant number and use of invoices.

2. Single-window cooperation between the regulatory authorities specified in Articles 5, 6, 7 and 8 of this Decree shall be done by connecting and sharing digital data between information technology systems.

3. Labor authorities, social insurance authorities and tax authorities shall not require enterprises their branches and representative offices to provide copies of their Certificate of Enterprise Registration or Certificate of Branch/Representative office Registration, enterprise registration information that is on ready shared by business registration authorities other than their names, enterprise/branch/representative office ID numbers while following relevant administrative procedures.

Article 4. Documentation

1. Documentation serving single-window cooperation in processing applications for registration of enterprises, branches, representative offices, employee declaration, social insurance participant number and use of invoices shall comply with the Law on Enterprises and enterprise registration Decrees.

2. An enterprise registration application form shall contain the information specified in the Law on Enterprises, employee declaration, social insurance payment method and use of invoices of the enterprise.

3. Enterprise registration application forms are provided in Appendices I-1, I-2, I-3, I-4 and I-5 hereof. Specimen of the notice of branch/representative office registration is provided in Appendix II-11 hereof.

Article 5. Procedures for cooperation between business registration authorities and social insurance authorities

1. After the certificate of enterprise/branch/representative office registration is granted, the business registration authority shall share information about the certificate and information about the total employees, business lines, social insurance payment method of the enterprise/branch/representative office with the social insurance authority.

2. In case of changes to enterprise/branch/representative office registration information, the business registration authority shall share information about the certificate with the social security authority.

3. The ID number of an enterprise/branch/representative office is also its social insurance participant number.

4. When an enterprise/branch/representative office pays social insurance premiums, the social security authority shall share information about the number of its employees who pay social insurance premiums with the business registration authority to serve state management of registered enterprises.

Article 6. Procedures for cooperation between business registration authorities and labor authorities

Business registration authorities shall share information about names, ID numbers, addresses, legal representatives of enterprises, heads of branches and representative offices, their primary business lines and total employees in their areas with Departments of Labor, War Invalids and Social Affairs (for enterprises in industrial zones) of the districts or provinces where those enterprises, branches and representative offices are located and with the Ministry of Labor, War Invalid and Social Affairs (MOLISA).

Article 7. Procedures for cooperation between business registration authorities and tax authorities in invoice registration

1. In case an application for enterprise/branch/representative office registration is valid, the business registration authority shall share information about the enterprise/branch/representative office registration and invoice registration with the tax authority.

2. The tax authority share information about the ID number of the enterprise/branch/representative office and its supervisory tax authority generated by the taxpayer registration system with the business registration authority.

3. On the basis of information sent by the tax authority, the business registration authority shall grant the Certificate of Enterprise/Branch/Representative Office Registration and send a notice to the supervisory tax authority of the enterprise/branch/representative office.

4. The enterprise and its branches shall maintain fulfillment of the conditions for use of invoices as prescribed by law.

Article 8. Cooperation between business registration authorities and social insurance authorities

1. Vietnam Social Security (VSS) shall share information about changes, increases and decreases in total employees of enterprises, branches and representative offices to MOLISA through National Public Service Portal.

2. VSS and MOLISA shall reach a consensus on the shared information mentioned in Clause 1 of this Article.

Article 9. Responsibility for implementation

1. The Ministry of Planning and Investment (MPI), VSS and MOLISA shall:

a) Develop and upgrade their information technology systems serving the sharing of information among regulatory authorities in accordance with this Decree and relevant legislative documents.

b) Review, amend or abolish regulations and forms relevant to procedures for registration of enterprises, branches, representative offices, employee declaration, social insurance participant number and use of invoices to ensure conformity with this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces are responsible for the implementation of this Decree.

Article 10. Implementation clauses

1. This Decree comes into force from October 15, 2020.

2. Enterprises, branches and representative offices that have been registered in accordance with the Decree on enterprise registration and this Decree are not required to submit the employee declaration form mentioned in Clause 1 Article 8 of the Government’s Decree No. 03/2014/NĐ-CP.

3. Enterprises and branches that have applied for use of invoices in accordance with this Decree are not required to apply for use of invoices under Point e Clause 2 Article 6 and paragraph 2 Clause 2 Article 8 of the Government’s Decree No. 51/2010/NĐ-CP (amended by Clause 3 and Clause 4 Article 1 of the Government’s Decree No. 04/2014/NĐ-CP).

4. The enterprise registration application forms and notice of branch/representative office/business location registration enclosed with this Decree shall replace Appendices from I-1 to I-5 and Appendix II-11 enclosed with Circular No. 02/2019/TT-BKHĐT on amendments to Circular No. 20/2015/TT-BKHĐT./.

ON BEHALF OF THE GOVERNMENT

PRIME MINISTER

Nguyen Xuan Phuc

APPENDIX I-1

(Enclosed with the Government’s Decree No. 122/2020/NĐ-CP dated October 15, 2020)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------

[Location, dd/mm/yyyy]

SOLE PROPRIETORSHIP REGISTRATION FORM

To: Business Registration Department of ... [province/city]

Applicant’s name (capital letters): ........................................................ Gender: ……………

Date of birth: ……/……/…… Ethnicity: …………………… Nationality: ...........................................

Type of personal ID document:

□ ID card (old format)	□ ID card (new format)
□ Passport	□ Other: ………………

Personal ID number: ...........................................................................................

Date of issue: ............... Issuing authority: ...................................... Expiry date (if any): .............

Permanent residence:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Current residence:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Phone number (if any): ……………………………………… Fax (if any): .......................................

Email (if any): …………………………………… Website (if any): ...........................................

I would like to register a sole proprietorship of which I am the owner with the following information:

1. Establishment status (check appropriate box):

New establishment □

Converted from household business □

2. Name of sole proprietorship:

Vietnamese name (Capital letters): ................................................

Foreign language name (if any): ................................................

Abbreviated name (if any): .......................................................................................

3. Headquarters address:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Phone number: ……………………………………… Fax (if any): .......................................

Email (if any): …………………………………… Website (if any): ...........................................

□ Located within an industrial zone, export processing zone, economic zone or hi-tech zone.

4. Business lines (level-4 names and codes according to Vietnam’s system of business lines):

No.	Name	Code	Primary business line (check x one of the business lines)

5. Capital:

In digits (VND): ................................................................................................

In words (VND): ................................................................................................

In foreign currency (if any): ................................................

Expressed as foreign currency in the Certificate of Enterprise Registration? □ Yes □ No

Assets contributed as capital:

No.	Assets	Value (in digits, VND)	Ratio (%)
1	VND
2	Convertible foreign currencies (specify the currencies and value in each currency)
3	Gold
4	Land use right
5	Intellectual property rights
6	Other assets (specify types, quantities of assets, remaining value of each type; this can be made into a separate list enclosed with the enterprise registration application form )
Total

6. Taxpayer registration information:

No.

Details

6.1

Director/General Director (if any):

Full name: .....................................................................

Phone number: .....................................................................................................

6.2

Chief accountant/Acting chief accountant (if any):

Full name: ...........................................................

Phone number: .....................................................................................................

6.3

Mailing address (if different from headquarters address):

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Phone number (if any): ……………………………………… Fax (if any): .......................................

Email (if any): .......................................................................................................

6.4

Inauguration date (if different from issuance date of the Certificate of Enterprise Registration): .....................

6.5

Accounting method (check appropriate box):

Independent accounting □

Dependent accounting □

6.6

Fiscal year:

From .............. to ................. 2

6.7

Total number of employees (expected): ……………………………

6.8

Operating under a BOT/BTO/BT/BOO, BLT, BTL, O&M project:

Yes □ No □

6.9

VAT accounting method (choose 1)3:

Credit-invoice method □

Percentage of value added □

Percentage of revenue □

Exempted from VAT □

6.10

Bank accounts (if already available):

Bank	Account number
………………………………………………	………………………………………………
………………………………………………	………………………………………………

7. Invoices 4:

□ Self-printed □ Ordered

□ Electronic □ Purchased from tax authority

8. Social insurance payment:

Payment frequency (choose 1):

□ Monthly □ Every 03 months □ Every 06 months

Notes:

- If the primary business line is agriculture, forestry, aquaculture or salt production and employees receive piece rate pay or fixed pay, choose “Monthly”, “Every 03 months” or “Every 06 months”.

- If the primary business line is not one of those mentioned above, choose “Monthly”.

9. Converted household business (if the sole proprietorship is converted from a household business):

Name of household business (Capital letters): ................................................

Number of Certificate of business household registration: ..................................................

Date of issue: ............... Issuing authority: ......................................

TIN (10 digits): .........................................................

Business location: ....................................................................................................

Representative of household business: .......................................................................................

Type of personal ID document (the same as that written on the taxpayer registration certificate of the household business):

□ Id card (old format) □ Id card (new format)

□ Passport □ Other: ……………

Personal ID number (the same as that written on the taxpayer registration certificate of the household business): ..............................................................

Date of issue: ............... Issuing authority: ...................................... Expiry date (if any): .............

If my enterprise registration application is valid, I would like to have my enterprise registration information posted on the National Enterprise Registration Portal.

I hereby declare that:

- I am not banned from establishing and managing enterprises under the Law on Enterprises and not the owner of any other sole proprietorship, household business or partner of any partnership;

- I have the lawful right to ownership/enjoyment of the premises of the sole proprietorship;

- Invoices are lawfully self-printed/ordered/electronically generated/purchased from tax authorities;

- I am legally responsible for the accuracy and truthfulness of the information provided above

OWNER OF SOLE PROPRIETORSHIP
(Signature and full name)5

APPENDIX I-2

(Enclosed with the Government’s Decree No. 122/2020/NĐ-CP dated October 15, 2020)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------

[location, dd/mm/yyyy]

SINGLE-MEMBER LIMITED LIABILITY COMPANY
REGISTRATION FORM

To: Business Registration Department of ....... [province/city]

Applicant’s name (capital letters):........................................................ Gender: ……………

I would like to register a single-member limited liability company of which I am the legal representative with the following information:

1. Establishment status (check appropriate box):

New establishment □

Established as a result of partial division of an enterprise □

Established as a result of full division of an enterprise □

Established as a result of consolidation of enterprises □

Established as a result of conversion of an enterprise □

Converted from a household business □

2. Company’s name:

Vietnamese name (Capital letters): ................................................

Foreign language name (if any): ................................................

Abbreviated name (if any): .......................................................................................

3. Headquarters address:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Phone number: ……………………………………… Fax (if any): .......................................

Email (if any): …………………………………… Website (if any):...........................................

□ Located within an industrial zone, export processing zone, economic zone or hi-tech zone.

4. Business lines (level-4 names and codes according to Vietnam’s system of business lines):

No.	Name	Code	Primary business line (check x one of the business lines)

5. Owner:

a) If the owner is an individual:

Full name (capital letters):........................................................ Gender: ……………

Date of birth: ……/……/…… Ethnicity: …………………… Nationality: ...........................................

Type of Personal ID document:

□ Id card (old format) □ Id card (new format)

□ Passport □ Other: ……………

Personal ID number: ...........................................................................................

Date of issue: ............... Issuing authority: ...................................... Expiry date (if any): .............

Permanent residence:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Current residence:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Phone number (if any): ……………………………………… Fax (if any): .......................................

Email (if any): …………………………………… Website (if any):...........................................

- Number of Certificate of Investment Registration (if the owner is a foreign investor):

Project number: ......................................................................................................................

Date of issue: ............... Issuing authority: ......................................

b) If the owner is an organization:

Name of organization (capital letters): ................................................................................

Enterprise ID number/Establishment decision number: ........................................................

Date of issue: ............... Issuing authority: ......................................

Headquarters address:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Phone number (if any): ……………………………………… Fax (if any): .......................................

Email (if any): …………………………………… Website (if any):...........................................

List of authorized representatives (if any).

- Number of Certificate of Investment Registration (if the owner is a foreign investor):

Project number: ......................................................................................................................

Date of issue: ............... Issuing authority: ......................................

6. Business model (only required if the owner is an organization, check appropriate box):

Board of Members □

Company’s President □

7. Charter capital:

In digits (VND): ................................................................................................

In words (VND): ................................................................................................

In foreign currency (if any): ................................................

Expressed as foreign currency in the Certificate of Enterprise Registration? □ Yes □ No

8. Sources of charter capital:

Source	Amount (in digits, VND and foreign currency, if any	Ratio (%)
State capital
Private capital
Foreign capital
Other sources
Total

9. Assets contributed as capital:

No.	Assets	Value (in digits, VND)	Ratio (%)
1	VND
2	Convertible foreign currencies (specify the currencies and value in each currency)
3	Gold
4	Land use right
5	Intellectual property rights
6	Other assets (specify types, quantities of assets, remaining value of each type; this can be made into a separate list enclosed with the enterprise registration application form )
Total

10. Legal representative 1:

- Full name (capital letters):........................................................ Gender: ……………

Position: .........................................................................................................................

Date of birth: ……/……/…… Ethnicity: …………………… Nationality: ...........................................

Type of Personal ID document:

□ Id card (old format) □ Id card (new format)

□ Passport □ Other: ……………

Personal ID number: ...........................................................................................

Date of issue: ............... Issuing authority: ...................................... Expiry date (if any): .............

Permanent residence:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Current residence:

Address: .........................................................

Commune/Ward/Town: ......................................................................................................

District/Provincial town/Provincial city: .............................................................................

Province/City: ...................................................................................................................

Country: ............................................................................................................................

Phone number (if any): ……………………………………… Fax (if any): .......................................

Email (if any): …………………………………… Website (if any):...........................................

11. Taxpayer registration information:

No.	Details
11.1	Director/General Director (if any): Full name: ..................................................................... Phone number: .....................................................................................................
11.2	Chief accountant/Acting chief accountant (if any): Full name: ........................................................... Phone number: .....................................................................................................
11.3	Mailing address (if different from headquarters address): Address: ......................................................... Commune/Ward/Town: ...................................................................................................... District/Provincial town/Provincial city: ............................................................................. Province/City: ................................................................................................................... Phone number (if any): ……………………………………… Fax (if any): ....................................... Email (if any): .......................................................................................................
11.4	Inauguration date 2 (if different from issuance date of the Certificate of Enterprise Registration): .....................
11.5	Accounting method (check appropriate box): Independent accounting □ Dependent accounting □
11.6	Fiscal year: From .............. [dd/mm/yyyy] to ................... [dd/mm/yyyy] 3
11.7	Total number of employees (expected): ................................................................
11.8	Operating under a BOT/BTO/ BT/ BOO, BLT, BTL, O&M project: Yes □ No □
11.9	VAT accounting method (choose 1) 4: Credit-invoice method □ Percentage of value added □ Percentage of revenue □ Exempted from VAT □
11.10	Bank account (if already available):
	Bank	Account number
	………………………………………………	………………………………………………

12. Invoices 5:

□ Self-printed □ Ordered

□ Electronic □ Purchased from tax authority

13. Social insurance payment:

Payment frequency (choose 1):

□ Monthly □ Every 03 months □ Every 06 months

Notes:

- If the primary business line is not one of those mentioned above, choose “Monthly”.

14. Information about totally divided, consolidated, converted enterprise(s) (if the limited liability company is the result of a total business division, consolidation or conversion):

a) Name of enterprise (capital letters): ................................................

Enterprise ID number/TIN: .........................................................................................

Number of Certificate of Business Registration (if the enterprise does not have an enterprise ID number/TIN):

Date of issue: ............... Issuing authority: ......................................

b) Name of enterprise (capital letters): ................................................

Enterprise ID number/TIN: .........................................................................................

Number of Certificate of Business Registration (if the enterprise does not have an enterprise ID number/TIN):

Date of issue: ............... Issuing authority: ......................................

I would like to terminate the existence of the totally divided/consolidated/converted enterprise(s) and the branches, representative offices and business location of the totally divided/consolidated enterprise(s).

15. Converted household business (if the limited liability company is converted from a household business):

Name of household business (Capital letters): ................................................

Number of Certificate of business household registration: ..................................................

Date of issue: ............... Issuing authority: ......................................

TIN (10 digits): .........................................................

Business location: ....................................................................................................

Representative of household business: .......................................................................................

Type of ID document (the same as that written on the taxpayer registration certificate of the household business):

□ Id card (old format) □ Id card (new format)

□ Passport □ Other: ……………

Personal ID number (the same as that written on the taxpayer registration certificate of the household business): ..............................................................

Date of issue: ............... Issuing authority: ...................................... Expiry date (if any): .............

If my enterprise registration application is valid, I would like to have my enterprise registration information posted on the National Enterprise Registration Portal.

I hereby declare that:

- I have the lawful right to ownership/enjoyment of the company’s premises and will use it for intended purposes as prescribed by law;

- Invoices are lawfully self-printed/ordered/electronically generated/purchased from tax authorities;

- I am legally responsible for the accuracy and truthfulness of the information provided above

LEGAL REPRESENTATIVE
(Signature and full name)6

APPENDIX I-3

(Enclosed with the Government’s Decree No. 122/2020/NĐ-CP dated October 15, 2020)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------

[location, dd/mm/yyyy]

MULTI-MEMBER LIMITED LIABILITY COMPANY
REGISTRATION FORM

To: Business Registration Department of ... [province/city]

Applicant’s name (capital letters):........................................................ Gender: ……………

I would like to register a multiple-member limited liability company of which I am the legal representative with the following information: